Improving Tax Control

Authors

  • Zoxidov Shaxzod Shavkat o’g’li Independent Seeker, Tashkent State University of Economics

Keywords:

Tax control, taxpayers, tax service employee, taxes, other mandatory payments, direct taxes, indirect taxes, resource payments, state budget, state tax service bodies, investment climate, principles of tax control, tax administration, tax monitoring, desk tax audit, on-site tax audit, tax audit

Abstract

This article explores the reform of tax control, further improvement and improvement of the efficiency of the state bodies of the tax service, the formation of a "digital economy", which is a logical continuation and development of the use of modern information and communication technologies, as well as the acceleration of the implementation of generally accepted international norms and standards in the field of tax control into national legislation.

References

Message of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis "2020 is the year of development of science, education and digital economy" Newspaper "Narodnoe Slovo" dated January 25, 2020, No. 19 (7490).

Taxes and taxation: Textbook / M.M.Shadurskaya, E.A. Smorodina, T.V.Bakunova et al. 2nd ed., reprint. And add. Yekaterinburg: 2019. — 216 p.

Chernik D.G. Taxes and taxation. Moscow: Unity, 2010. 367 p.

Advocatova A.S. Tax control in the conditions of modification of relations between tax authorities and taxpayers. Abstract Moscow, 2019.

Decree of the President of the Republic of Uzbekistan dated June 29, 2018, No. UP-5468. "On the concept of improving the tax policy of the Republic of Uzbekistan".

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Published

2022-09-23

How to Cite

Shavkat o’g’li, Z. S. (2022). Improving Tax Control. European Multidisciplinary Journal of Modern Science, 10, 61–64. Retrieved from https://emjms.academicjournal.io/index.php/emjms/article/view/777

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Articles